I need further assistance with the solution to this problem being 60500. Please show final calculation steps.

H33 H27*(F21+F22+F23) 1Kinuger Company makes imboard outhoard tngorbod 2ecanly Kug eceived an offes to mpply meingnn bloc Crly the compary makes al parls for the mgones, but dnd to make the inginas for a pnes of $190 each. Krug's estmated coats ofmakng the ingre blocks, basad on lastyeae' costing data, are as followK 5 W Units produced 2000 Direct materials Direct labor Manufectunng overhesd2loou $ 145000 s 165000 10 111 Note that 30% ofthe o | 2 lfthe enguir blocks are purchased, "ll ofthe vanable costs carab..liminated and 20% ofthe fard overhead eost eanbe 3 svoided. The space used to produch Lhe regint bloekr r br leased to another compagy for 360,000 per year, hownves, 14additional fized cost of $15,00 l ha ncund fthe facaiies ar leamed In addition, 15 jobs The company exponts to mahin 20 during the peu ynur The production cxpacity will handle the incresse 16 in output without any increone i fd cou 17 verhend above ie vanable eight employess would lose tho 18 Comp 1e d cge proft fr Kirger ifiacet dhe oer and buys the eng tne blecks. 20 21Direct matenals 22Direct labor 23ar ovetheed 24Pozed overhead Total Cost $145,000 00 $165000 0 $ 0,0000 140,0000 $$10,000 00 25500 unt vu cost 723 82.5 $131,230.00 $206,250.00 75,000.00 $ 140,00000 $602,500 00 $ 241 00 30 25Tota 26Per urut cost